dc.contributor.author | Friberg, Richard | |
dc.contributor.author | Steen, Frode | |
dc.contributor.author | Ulsaker, Simen A. | |
dc.date.accessioned | 2024-07-05T07:16:58Z | |
dc.date.available | 2024-07-05T07:16:58Z | |
dc.date.issued | 2024-07-04 | |
dc.identifier.issn | 0804-6824 | |
dc.identifier.uri | https://hdl.handle.net/11250/3138471 | |
dc.description.abstract | We use COVID-19 border closings and comprehensive store-level data on Norwegian alcohol sales to quantify the effect cross-border shopping of alcohol on sales volume and commodity tax revenue. Effects are large, for instance we estimate that commodity tax revenue for wine is about 20% lower because of cross-border shopping. Using product level data we establish that effects come from across all products rather than just a few, but effects are especially marked for bag-in-box wines. Neither availability of the exact same product in Sweden nor idiosyncratic product-level price difference with respect to Sweden has any marked effect on the impact of cross-border shopping on sales. | en_US |
dc.language.iso | eng | en_US |
dc.publisher | Institutt for samfunnsøkonomi | en_US |
dc.relation.ispartofseries | DP SAM;12/2024 | |
dc.subject | Cross-border shopping | en_US |
dc.subject | Commodity taxes | en_US |
dc.subject | Excise taxes | en_US |
dc.subject | Tax Competition | en_US |
dc.title | Cross-border shopping of alcohol – What is the effect on tax revenue and sales and which products are most affected? | en_US |
dc.type | Working paper | en_US |
dc.subject.nsi | Samfunnsvitenskap | en_US |
dc.source.pagenumber | 44 | en_US |